* Banker * Legal counsel * Underwriter * Other persons, e.g., customers, suppliers Predecessor auditor, if any, communication, re: integrity of management, disagreements with management Analysis: * Special or unusual risk related to the prospect * Need for special skills (e.g., computer or industry expertise) Internal search for relationships that would compromise independence CPAs can
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Chapter 1 Evolution of Human REsouRcE managEmEnt and Human REsouRcE infoRmation systEms The Role of InfoRmaTIon Technology Mohan ThiTe, Michael J. Kavanagh, and RichaRd d. Johnson EDITORS’ NOTE The purpose of this chapter is to provide an introduction to the fields of human resource management (HRM) and information technology (IT) and to the combination of these two fields into human resource information systems (HRIS). The history of the field of HRM and the impact of computer technology
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her employees. This gives her the opportunity to evaluate customer satisfaction and assess the quality of service provided by the employees. Recently, Mary has noticed an increase in the number of credit card transactions declined by the bank. An analysis of the reasons given by the card issuers showed that several cases occurred after the customers had disputed the transactions. Mary has asked you, in your capacity as an internal auditing expert, to analyze the situation and inform her of your findings
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Memorandum To: James Cotter From: Chris Smith, Adam Grossman, Richard Budd Date: March 21, 2016 Subject: Recommendation for Dividend Policy at Linear Technology Introduction and Overview The purpose of this memo is to analyze the financial data of Linear Technology and determine whether or not to increase the dividend payout. Linear Technology is a semiconductor company founded in 1981. The company specializes in designing, manufacturing, and marketing these semiconductors for various electrical
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its innovative hardware, software and internet offerings. Performance analysis: As of April, 2010 Apple announced its revenue to be around 13.5 billion dollars, with the current stock price of around 600 dollars. Apple holds over 40 billion in cash reserves. In 2010 there current ratio was around 1.8(current assets/current liabilities), debt to equity ratio of .8(Total liabilities/shareholders equity), efficiency ratio of almost 3(net credit sales/avg. accounts receivable). For the last few years
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|Sound Investment, Inc.| Memo To: Brian Little, President/CEO of Durable Home Goods From: , President/CEO Sound Investment, Inc. Date: 6/25/2011 Re: Durable Home Goods Brian, Attached you will find my analysis of Durable Home Goods (DHG) for fiscal year 11 and my insights on some of your strengths, weaknesses, and opportunities to drive topline sales in 2012. Current Ratio The current ratio is an indication of a company’s ability to pay current liabilities with current assets. The formula
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In the following memo, I will discuss the changes in the financial statements along with an analysis of management for Pernix Therapeutics from 2010 to 2011. Revenue Revenue (all number in thousands) 31-Dec-11 31-Dec-10 Total Revenue 60,607 33,227 Sales Growth 82.4% 19.0% Upper respiratory, allergy and antibiotic products 61,454 48,485 Dietary supplements and medical food products 4,509 691 Other generic
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University of South Carolina Moore School of Business FINA 761 (800): Advanced Corporate Finance Fall 2013 Instructor: Eric Powers |Class time: |T/TH 2:50 – 5:35 | |Location: |364 | |Office Hours: |TBD | |Office Hour Location: |BA 462 | |E-mail:
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To: Dragon’s Den From: C. R. Plastics Re: Pitch Memo Recommendations: 1. We want to ask for additional $2 million of equity financing, under the assumption of choosing the level production method 2. We would like to give up 30% of the equity control of our company 3. Based on our analysis, the return on $2 million investment will be 12.9%, which is almost 4% higher than the bank interest rate 4. If the investors can provide us with some extra support
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significant changes or trends in the accounts receivable balance. This involves looking into the aging of accounts receivable by customer; credit balances in accounts receivable; other unexpected variations. This would also involve comparing financial ratios and year-over-year comparisons. Finally one must document their findings. Data Required: Previous year and current year financial statements, receivable listings by customer account/balance, aging schedule of receivables, etc. 2. Obtain a detailed
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